Form Dr-5 - Application For A Consumer'S Certificate Of Exemption Page 2
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4Credit Unions
Nonprofit Cooperative Hospital Laundry
Who qualifies? State-chartered and federally-chartered credit unions.
Who qualifies? A Florida nonprofit corporation treated as a
cooperative under Subchapter T, IRC, for federal income tax
What is exempt? Purchases and leases by the credit union.
purposes whose sole purpose is to offer laundry supplies and
How to Establish Qualification. Include the charter number issued to
services to their members who have been determined by the IRS to
the credit union by the National Credit Union Administration.
be exempt from federal income tax under IRC 501(c)(3).
Fair Associations
What is exempt?
Purchases and leases of items or services by,
Who qualifies? Nonprofit fair associations incorporated and
and rentals or leases of real property and living or sleeping
permitted by the Florida Department of Agriculture and Consumer
accommodations to, a nonprofit cooperative hospital laundry.
Services to conduct and operate public fairs or expositions in Florida
How to Establish Qualification.
as provided in Chapter 616, F.S. See Rule Chapter 5H-23, Florida
Provide:
Administrative Code (F.A.C.).
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A copy of the cooperative Articles of Incorporation;
What is exempt?
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A list of all members of the cooperative and the federal
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The sale, use, lease, rental, or grant of license to use items,
identification number of each member; and
services, or real property made directly to or by a qualified fair
association;
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A copy of documentation establishing treatment as a
cooperative association under Subchapter T, IRC.
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Rentals and subleases of items or real property between the
owner of the central amusement attraction and a
Nonprofit Water Systems
concessionaire, vendor, exhibitor, or licensee for the furnishing
Who qualifies? A nonprofit corporation that holds a current
of amusement rides;
exemption from federal income tax under IRC 501(c)(4) or 501(c)(12),
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Charges by a qualified fair association or its agents for parking,
whose sole or primary function is to construct, maintain, or operate a
admissions, or for temporary parking of vehicles used for
water system in Florida.
sleeping quarters;
What is exempt? Purchases and leases of items or services by, and
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Charges for rentals by the owner of the central amusement
rentals or leases of real property and living or sleeping
attraction and the owner of an amusement ride for furnishing
accommodations to, a nonprofit water system.
amusement rides at a public fair or exposition; and
How to Establish Qualification.
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Other transactions incurred directly by the fair association in the
Provide:
financing, construction, and operation of a fair, exposition, or
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A copy of the corporation's Articles of Incorporation; and
other event or facility authorized by s. 616.08, F.S.
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A copy of the determination letter for 501(c)(4) or 501(c)(12)
What is taxable?
federal tax status issued by the IRS.
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Sales of tangible personal property made by a fair association
Organizations Benefiting Minors
through an agent or independent contractor;
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Sales of admissions and tangible personal property by a
Who qualifies? A Florida nonprofit corporation whose primary
concessionaire, vendor, exhibitor, or licensee; and
purpose is to provide activities contributing to the development of
good character or good sportsmanship, or to the educational or
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Rentals and subleases of tangible personal property or real
cultural development, of minors. Only the level of the organization
property between the owner of the central amusement
that has a salaried executive officer or an elected non-salaried
attraction and a concessionaire, vendor, exhibitor, or licensee
executive officer qualifies.
that are not for the furnishing of amusement rides.
What is exempt? Purchases and leases of items or services by, and
How to Establish Qualification. Provide a copy of the Fair Permit,
rentals or leases of real property and living or sleeping accommodations
FDACS-06118, issued by the Florida Department of Agriculture and
to, the organization benefiting minors. Sales of donated property (any
Consumer Services.
property transferred to the organization for less than 50 percent of its
Florida Retired Educators Association
fair market value) by the organization benefiting minors.
Who qualifies? The Florida Retired Educators Association
How to Establish Qualification.
(Association) and its units (chapters).
Provide:
What is exempt? Purchases of office supplies, equipment, and
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A copy of the organization's Articles of Incorporation;
publications by the Association or by its units (chapters).
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A copy of documentation containing the organization's current
How to Establish Qualification.
executive officer (i.e., the most recent annual report filed with
Provide:
the Florida Department of State); and
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A copy of the Association's Articles of Incorporation; and
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A description of the activities conducted by the organization
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If applying separately as a unit (chapter), a copy of
which contribute to the development of good character or good
documentation establishing the unit (chapter) as a part of the
sportsmanship, or to the educational or cultural development, of
Association.
minors.
Library Cooperatives
Parent-Teacher Organization or Association
Who qualifies? Library cooperatives that are certified under
Who qualifies? Any parent-teacher organization (PTO) or parent-
s. 257.41(2), F.S.
teacher association (PTA) that is associated with a school having
What is exempt? Purchases and leases of items or services by,
grades K through 12 and whose purpose is to raise funds for the school.
and rentals or leases of real property and living or sleeping
accommodations to, a certified library cooperative.
How to Establish Qualification. Provide a copy of the certificate or
letter of designation under s. 257.41(2), F.S. (Issued by the Florida
Department of State, Division of Library and Information Services.)
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